GLOBAL INTANGIBLE LOW-TAXED INCOME INCLUSION (“GILTI”)

By Kaufman Accounting | February 20, 2020
A calculator, coins and ruler on top of some papers

The Tax Cuts and Jobs Act of 2017 (“TCJA”) brought forth a sea of changes in tax law and one of the most consequential of these changes is the new rules under Code Sec. 951A, Global Intangible Low-Taxed Income Inclusion (“GILTI”).  Moving to a territorial tax system for corporations, as the world has been using…

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